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Commissioner of Lands v. Essaji Jiwaji & Public Trustee

(1978) JELR 103104 (CA)

Court of Appeal  •  Civil Appeals Nos 15 and 16 of 1978  •  24 Oct 1978  •  Kenya

Coram
Eric John Ewen Law, Sir James Wicks, Samuel William Wako Wambuzi

Judgement

IN THE COURT OF APPEAL

AT NAIROBI

(Coram: Sir James Wicks CJ, Wambuzi and Law JJ A)

CIVIL APPEALS NOS 15 AND 16 OF 1978

COMMISSIONER OF LANDS...............................APPELLANT

AND

ESSAJI JIWAJI....................................................RESPONDENT

PUBLIC TRUSTEE..............................................RESPONDENT

JUDGMENT

Wambuzi JA In these two appeals (which we have consolidated) the Commissioner of Lands is the appellant. Both appeals are from an order of the High Court (Sheridan J) in its appellate jurisdiction under the Land Acquisition Act.

In each appeal, three questions were raised before the judge; they are (1) whether compulsory acquisition of land by the Government under the provisions of the Land Acquisition Act is subject to the Income Tax (Amendment) Act 1976; (2) whether the Commissioner of Lands is entitled to deduct 10 per cent withholding tax from the compensation payable for the compulsory acquisition of land; and (3) whether the compensation awarded is full…

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